structure

Summary Under
Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 1 - Paragraph 1(q)
dyke qualified as a structure

Regarding a dyke used in the mining industry, the Directorate found that a dyke satisfied the following requirements , so that it was referred to...

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Words and Phrases
structure permanent
Summary Under
Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 1 - Paragraph 1(q)
manure pit was a Class 1(q) structure

A farmer constructed a manure pit out of cement, meshing and earthwork and other materials that was 51 metres deep and consisted primarily of a...

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Words and Phrases
structure
Summary Under
Tax Topics - Income Tax Regulations - Regulation 1102 - Subsection 1102(5)
building shell was a building or structure/ addition refers to extension of structure

The taxpayer, which subleased premises containing “Shells” consisting essentially of foundations, walls and roofs, installed wall and floor...

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Words and Phrases
building structure addition
Summary Under
Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 1
septic tanks are structures

Regarding the classification of a septic tank on a campground, the Directorate referred to Superior Pre-Kast Septic Tanks ([1978] 2 S.C.R. 612),...

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Words and Phrases
structure

British Columbia Forest Products Ltd. v. MNR, 71 DTC 5178, [1971] CTC 270 (SCC) -- summary under Paragraph 1(q)

Full Title
British Columbia Forest Products Ltd. v. MNR, 71 DTC 5178, [1971] CTC 270 (SCC)
Summary Under
Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 1 - Paragraph 1(q)
piers, foundations part of "building"/ tanks were "structures"

Supporting piers, reinforced concrete foundations and chest walls which facilitated and were necessary for the production of paper nonetheless had...

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Words and Phrases
structure
building

The Queen v. Hampton Golf Club Ltd., 86 DTC 6513, [1986] 2 CTC 403 (FCTD) -- summary under Paragraph 1(q)

Full Title
The Queen v. Hampton Golf Club Ltd., 86 DTC 6513, [1986] 2 CTC 403 (FCTD)
Summary Under
Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 1 - Paragraph 1(q)
golf club greens not a structure

Golf Club greens and tees were "not so obviously artificial as to be readily distinguishable from the natural earth surroundings of the rest of...

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Words and Phrases
structure

The Queen v. Hampton Golf Club Ltd., 86 DTC 6513, [1986] 2 CTC 403 (FCTD) -- summary under Class 1

Full Title
The Queen v. Hampton Golf Club Ltd., 86 DTC 6513, [1986] 2 CTC 403 (FCTD)
Summary Under
Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 1

Golf Club greens and tees were "not so obviously artificial as to be readily distinguishable from the natural earth surroundings of the rest of...

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Words and Phrases
structure

Suncor Energy Inc. v. The Queen, 2001 DTC 660 (TCC), aff'd 2002 DTC 7395, 2002 FCA 350 -- summary under Class 10

Full Title
Suncor Energy Inc. v. The Queen, 2001 DTC 660 (TCC), aff'd 2002 DTC 7395, 2002 FCA 350
Summary Under
Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 10
300-ft dykes might not be "structures"

The taxpayer used the overburden and tailings produced or extracted by it in the process of extracting bitumen from oil sands deposits to...

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Words and Phrases
structure
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